(i)__Fiscal capacity;

(ii)__Enrollment demographics; and

(iii)__Unforeseen circumstances not within the control of the appealing school administrative unit.

The state board's decision is final.

(b)__A school administrative unit engaged in a lease-purchase agreement for temporary interim nonadministrative space is eligible for state support for a maximum of 10 years; and

(3)__Permanent small nonadministrative space that replaces or is converted from existing approved leased portable space.__The existing approved leased portable space will be eligible for state support until July 1, 2003. Once an existing leased portable space has been converted into a permanent nonadministrative space through an approved lease-purchase agreement, that space is eligible for state support for a maximum of 10 years.

The department shall adopt rules necessary to implement this paragraph.__Rules adopted by the department to implement this paragraph are major substantive rules pursuant to Title 5, chapter 375, subchapter 2-A;

C.__The portion of the tuition costs applicable to the insured value factor for the base year computed under section 5806;

D.__The cost of construction or purchase of portable, temporary classroom space as approved by the commissioner beginning January 1, 1988.__For the purposes of this section, "portable, temporary classroom space" means a project consisting of one or more mobile or modular buildings that are at least partially constructed off site and are designed to be moved to other sites with a minimum